Overview
Mr. Mahaffey's practice emphasis is in the taxation, finance, corporate, and transactional areas. He has provided counsel on a wide range of tax sensitive matters.
Memberships & Affiliations
- American Housing Program Subcommittee, Member
- American Bar Association, Member
- Colorado Bar Association, Member
Representative Matters
- Nonprofit organizations, including initial exemption determinations, joint ventures with for-profit organizations, unrelated business income, and various operations and employee benefit matters. Mr. Mahaffey has developed particular emphasis in tax-exempt financing for exempt organizations, charter school financing, and the financing of low- and moderate-income housing programs offered by tax-exempt organizations
- Mergers, acquisitions (taxable and tax-deferred), and reorganizations
- Banking regulatory and finance issues, including financial accounting aspects associated with financial institution regulatory capitalization requirements
- Corporate taxation, partnerships, and limited liability companies, including formation and operational issues
- Compensation and fringe benefit matters, including qualified and nonqualified options, self-funded welfare benefit plans, and related matters
- ERISA-related matters, including leveraged and nonleveraged ESOPs, qualified plans and advice to plan sponsors concerning fiduciary and plan administration issues
- Estate and gift taxation planning
- Assists in litigation in the Federal Tax Court and employee benefits litigation brought or maintained by plan participants or beneficiaries
Related News
Presentations
Mr. Mahaffey regularly presents at a variety of professional speaking engagements. In the last year, he has made seminar presentations to attorneys and professionals on the following matters:
- Affordable housing programs including the development of community land trusts throughout the State of Colorado. In March 2010, Mr. Mahaffey was invited by the Federal Reserve Bank of St. Louis to present on the establishment of community land trusts at an affordable housing conference in Memphis, Tennessee.
- Partnerships, limited liability companies, and limited liability partnerships
- Charitable organization taxation-unrelated business income taxation
- Charitable organization taxation-employee fringe benefit planning (including qualified plans, 403(b) plans, and 457 plans)
- Federal income tax aspects of divorce
- State sales and use tax, including taxation of interstate transactions
Professional Experience
- Lewis Roca Rothgerber Christie LLP (legacy firm Rothgerber Johnson & Lyons LLP), 1995-Present
- Hecox, Tolley, Keene & Beltz, P.C., Shareholder, 1982-1994
Publications
- Co-Author, " IRS Announcement on February 9, 2015, Requires Review of Charter Schools Tax Status," 02/23/2015
- Co-Author, "Increased IRS Scrutiny of Charter Schools Operated by For-Profit Management Companies," Rothgerber, Johnson & Lyons Client Alert, 06/18/2012
- Co-Author, " Morally Compliant Medical Benefits for Ministries," Lewis Roca Rothgerber Christie, 03/14/2012
- Co-Author, "Tax Consequences of Defaulted Loans," Rothgerber, Johnson & Lyons Client Alert, 04/26/2011
- Author, "Big Changes for Health Care Continuation Coverage," RJ&L Employment Law Update, April 2009
- Author, "IRS Guidance Published: Reimbursement for Employers for Advancing COBRA Premiums," RJ&L Alert, March 2009
- Author, "Restoring PERA Contributions by Returning Employees," RJ&L Employment Law Update, June 2007
Distinctions
- Chambers USA - Corporate/M&A, 2016
- The Best Lawyers in America - Tax Law, 2016-2019
Other Info